Enforcement Rules of the Income Basic Tax Act Article 21
The profit-seeking enterprise whose fiscal year does not begin from 1 January of each calendar year shall be subject to the application of the provisions set out in the Act commencing from the fiscal year of 2006.
中文原文 所得基本稅額條例施行細則第21條
營利事業之會計年度，依所得稅法第二十三條規定，非自每年一月一日起算者，自九十五會計年度起，適用本條例之規定。